The Commissioner Of Income Tax vs Sri S M Kamal Pasha
2024 Latest Caselaw 12841 Kant

Karnataka High Court

The Commissioner Of Income Tax vs Sri S M Kamal Pasha on 7 June, 2024

Author: S Sunil Dutt Yadav

Bench: S Sunil Dutt Yadav

                                                 -1-
                                                         NC: 2024:KHC:22602-DB
                                                            RP No. 737 of 2022




                      IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                               DATED THIS THE 7TH DAY OF JUNE, 2024

                                               PRESENT
                         THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV
                                                 AND
                                THE HON'BLE MRS JUSTICE M G UMA
                                REVIEW PETITION NO. 737 OF 2022
                                                 IN
                                        I.T.A.NO.155/2017
                 BETWEEN:
                 1.   THE COMMISSIONER OF
                      INCOME TAX, CENTRAL
                      CIRCLE, C.R. BUILDING,
                      QUEENS ROAD,
                      BANGALORE - 560 001

                 2.   THE DEPUTY COMMISSIONER
Digitally             OF INCOME TAX, CENTRAL
signed by             CIRCLE-6(3)(2), PRESENT
BHARATHI S            ADDRESS DCIT, CENTRAL
Location: high        CIRCLE-1(4), C.R. BUILDING,
court of
karnataka             QUEENS ROAD,
                      BANGALORE - 560 001
                                                                 ...PETITIONERS
                 (BY SRI. M. DILIP, ADVOCATE)

                 AND:
                 SRI. S.M. KAMAL PASHA
                 #3, 4TH MAIN,
                 JAYAMAHAL EXTENSION,
                 BENGALURU - 560 046.
                                                                 ...RESPONDENT

                        THIS   REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1
                 R/W SECTION 114 OF CPC, PRAYING TO I) REVIEW / RECALL THE
                 ORDER DATED 02/08/2022 PASSED BY THIS HONBLE COURT IN ITA
                 NO. 155/2017. II) TO PASS SUCH OTHER SUITABLE ORDERS AS
                                      -2-
                                                NC: 2024:KHC:22602-DB
                                                  RP No. 737 of 2022




THIS HONBLE COURT DEEMS FIT TO BE GRANTED IN THE FACTS
AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE
AND EQUITY.

        THIS REVIEW PETITION, COMING ON FOR ORDERS, THIS DAY,
S SUNIL DUTT YADAV J., THE COURT PASSED THE FOLLOWING:

                                ORDER

IA No.1/2023 has been filed seeking to recall the order

dated 03.03.2023 and to restore the review petition.

It is stated that ITA was dismissed in light of failure to comply

with the office objections.

2. The application IA No.2/2023 seeking condonation

of delay in filing the application for recalling the order dated

03.03.2023 is filed.

3. At the time of hearing of the applications, it is

brought to the notice of this Court that the Hon'ble Apex Court

in the case of Principal Commissioner of Income Tax,

Central Vs. Abhisar Buildwell Pvt. Ltd., reported in (2024)

2 SCC 433 has laid down that the proceedings under Section

153-A can be initiated only if incriminating material is found

during the course of search.

NC: 2024:KHC:22602-DB

4. It is submitted that the Division Bench in its order

has also arrived at the same conclusion, which now finds

affirmation by the subsequent judgment of the Hon'ble Apex

Court. If that were to be so, even on merits, no grounds are

made out for considering the review petition. Accordingly, no

purpose would be served by issuing notice on IA No.2/2023 to

the private assessee.

5. Accordingly, the pending applications are rejected

as not meriting consideration. Consequently, the review

petition stands rejected.

Sd/-

JUDGE

Sd/-

JUDGE

PN